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IFRS 3 Business Combinations

This webinar on demand is part of a series of webinars. Click here to read more

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Learning objectives  

By the end of this event the participant should: 

• Understand the scope of IFRS 3; 

• Understand the definition of business combinations; 

• Understand the measurement of goodwill; 

• Understand the method of accounting for business combinations; and 

• Understand  the disclosure of information about business combinations.  

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Content 

The webinar will cover the following topics:  

• IFRS 3 scope. 

• Definition of a "business combination". 

• Recognition principle. 

• Measurement principle. 

• Measurement of goodwill. 

• Disclosures.